【摘要】 财务战略是战略思想在财务决策中的运用,即从宏观上确定财务活动的目的与目标,提出实现目标的重大方针与计划的决策模式。新升本高校处于创建初期,财务管理上问题突出,有必要实施财务战略。首先要确立正确的战略思路。战略选择要符合高校性质,突出教学、科研的中心地位;战略决策要与高校发展阶段相适应,确保高校的可持续发展;战略方向要与高校总体战略目标相一致,确保高校协调发展。其次,要健全监控机制,严格管理,有效监控,确保财务战略的有效实施。更多还原

【Abstract】 Financial strategy is the application of the financial ideas in financial decision-making practice, namely, it is to make clear, from a macro perspective, the purpose and target of the financial activities, to put forward decision-making mode of the important principles and plans aimed at realizing the targets. At the beginning stage of the newly-established colleges and universities, obvious problems of financial management exist, which makes it necessary to carry out financial strategy. First of all, correct strategic ideas must be made clear. The choice of the strategies must go well with the quality of a college or university, and must be effective and efficient in placing teaching and research in the core position; strategic decision-making must be in accordance with the developing stages of a college or university, guaranteeing its sustainable development; the developing direction of the strategy should be in line with that of the college or university, ensuring its harmonious development. Secondly, the supervising mechanism must maintain complete and healthy so that effective and strict supervision can be put into force, which guarantees the effective practice of the financial strategies.更多还原